The ITAT Delhi dismissed the revenue’s appeal, ruling that interest on External Development Charges (EDC) is a deductible revenue expense, not a penal or capital one.
ITAT Delhi partly allows assessee’s appeal, holding Rs.70.46 lakh addition for Kolkata property wrongly made in wife’s hands; entire investment made and disclosed by husband.
Amit Kumar Singal Vs Central Bureau of Investigation (Panjab & Haryana High Court) The Punjab & Haryana High Court clarifies the law on direct bail pleas under Section 439 CrPC. Learn why an accused must show “exceptional circumstances” to bypass the Sessions Court, as ruled in a recent CBI bribery case. Bypassing Lower Courts for […]
Madras HC directs passport renewal for petitioner abroad, contingent on undertaking to surrender before EOCC court and cooperate in pending Customs Act criminal case.
AAR Tamil Nadu held that ITC is eligible only on structural steel supports for cranes and HVAC in Shibaura Machine India case; ITC on civil works and PEB sheeting disallowed.
The Punjab and Haryana High Court dismissed the Enforcement Directorate’s petition challenging Lalit Goyal’s travel, as the issue was rendered moot.
GST AAR rules consultation services for outpatients are exempt, but medicines sold to them are taxable as they are not a composite supply.
Tamil Nadu’s GST Authority for Advance Ruling has clarified the GST treatment for fly ash bricks, addressing their HSN code, applicable tax rates, ITC eligibility, and the inapplicability of reverse charge and composition schemes.
The Tamil Nadu Authority for Advance Ruling (AAR) has held that MRF Limited can no longer use the cross-charge mechanism for distributing Input Tax Credit (ITC) for common input services. This ruling follows amendments to the CGST Act.
Supreme Court reviews CESTAT order in Suresh Kumar & Co. Impex case, emphasizing that electronic evidence compliance under Section 138C(4) can be satisfied through signed records and statements.
